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A quick google suggests that the patent sale price can be set arbitrarily, and the proceeds of the sale are simply taxed as either normal income or capital gains, depending on how the IRS feels that day. This corresponds with my thought that it's basically cost-free to reassign patents. The applicable laws I found were 26 U.S.C. §1235 and §1231.

I would be interested to know how it actually works, because IANAL.




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